CAT G1 LIMITED - Filleted accounts

Registered number

SC599418

CAT G1 LIMITED

Filleted Accounts

31 July 2025

CAT G1 LIMITED
Registered number:		SC599418
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets

Tangible assets	3		456,753			383,023
			456,753			383,023

Current assets
Stocks		63,265			55,453
Cash at bank and in hand		179,928			245,017
		243,193			300,470

Creditors: amounts falling due within one year	4	(439,716)			(484,251)

Net current liabilities			(196,523)			(183,781)

Total assets less current liabilities			260,230			199,242

Creditors: amounts falling due after more than one year	5		(43,739)			(53,359)

Provisions for liabilities			-			-


Net assets			216,491			145,883

Capital and reserves
Called up share capital			-			-
Share premium			100			100
Profit and loss account			216,391			145,783

Shareholder's funds			216,491			145,883

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




CATHERINE JANE GILMOUR
Director
Approved by the board on 10 March 2026

CAT G1 LIMITED
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at 10% reducing balance.


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.


	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.




2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		3



3	Tangible fixed assets
		Land & Building		F&F Equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	292,445		117,530		5,000		414,975
	Additions	82,788		-		-		82,788
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 July 2025	375,233		117,530		5,000		497,763

	Depreciation
	At 1 August 2024	-		31,452		500		31,952
	Charge for the year	-		8,608		450		9,058
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 July 2025	-		40,060		950		41,010

	Net book value
	At 31 July 2025	375,233		77,470		4,050		456,753
	At 31 July 2024	292,445		86,078		4,500		383,023






4	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					376,159		445,882
	Accruals					-		1,000
	Taxation and social security costs					42,511		16,323
	Other creditors					21,046		21,046
						439,716		484,251


5	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					8,739		18,359
	Trade creditors					35,000		35,000
						43,739		53,359




6	Other information

	CAT G1 LIMITED is a private company limited by shares and incorporated in Scotland. Its registered office is:
	162 DARNLEY STREET

	GLASGOW

	G41 2LL